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随着我国社会主义市场经济的快速发展和社会信息化程度的逐步提高,企业的各种经济信息越来越重要,尤其是会计信息被决策者、投资者、债权人和社会公众广泛使用,会计信息也是政府部门进行宏观决策的重要依据之一。但是,近年来会计信息的真实性受到各方面的质疑,会计信息失真的现象普遍存在,给我国市场经济社会的健康发展带来了障碍,保证会计信息的真实性不但是经济社会的需要,也是企业持续健康发展的需要。
With the rapid development of our socialist market economy and the gradual increase of social information, all kinds of economic information of enterprises become more and more important. Especially the accounting information is widely used by policy-makers, investors, creditors and the public. Accounting information It is also an important basis for government departments to make macro decisions. However, in recent years, the authenticity of accounting information has been questioned in all aspects. The phenomenon of accounting information distortion is ubiquitous, which brings obstacles to the healthy development of market economy and society in our country and ensures the authenticity of accounting information not only for economic and social needs but also The need for sustained and healthy development of the enterprise.